• § 28.2801-0 - Table of contents.

• § 28.2801-1 - Tax on certain gifts and bequests from covered expatriates.

• § 28.2801-2 - Definitions.

• § 28.2801-3 - Rules and exceptions applicable to covered gifts and covered bequests.

• § 28.2801-4 - Liability for and payment of tax on covered gifts and covered bequests; computation of tax.

• § 28.2801-5 - Foreign trusts.

• § 28.2801-6 - Special rules and cross-references.

• § 28.2801-7 - Determining responsibility under section 2801.

• § 28.6001-1 - Records required to be kept.

• § 28.6011-1 - Returns.

• § 28.6060-1 - Reporting requirements for tax return preparers.

• § 28.6071-1 - Time for filing returns.

• § 28.6081-1 - Extension of time for filing returns reporting gifts and bequests from covered expatriates.

• § 28.6091-1 - Place for filing returns.

• § 28.6101-1 - Period covered by returns.

• § 28.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

• § 28.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

• § 28.6151-1 - Time and place for paying tax shown on returns.

• § 28.6694-1 - Section 6694 penalties applicable to return preparer.

• § 28.6694-2 - Penalties for understatement due to an unreasonable position.

• § 28.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

• § 28.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.

• § 28.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.

• § 28.6696-1 - Claims for credit or refund by tax return preparers and appraisers.

• § 28.7701-1 - Tax return preparer.